About Us

The Office of the Auditor General’s (OAG) role is to scrutinize public spending on behalf of the Legislative Assembly and ultimately the people of the Cayman Islands.

One of the most important roles of the Legislative Assembly is to hold the Government to account for its use of public money. Members of the Legislative Assembly need objective and fact based information about how well Government raises and spends public finds. The OAG is an independent and reliable source of such information.

By reporting the results of our audits to the Legislative Assembly, we help hold government and public bodies to account for the way they use public money, thereby safeguarding the interests of citizens. In addition, our work aims to help public service managers improve performance and service delivery.

In carrying out our work the OAG is guided by the three key principles of public audit:

• we are independent of the organisations that we audit
• we report our findings in public
• we consider more than financial statements – we conduct audits to determine whether organisations deliver value for money and we examine wider questions about the public sector’s performance.

The Auditor General

The audit powers of the OAG are vested in the head of the OAG, the Auditor General. The Auditor General is an officer of the Legislative Assembly and:

• is appointed by the Governor
• is independent
• reports to the Public Accounts Committee and the Legislative Assembly
• is held accountable for the OAG’s work and performance by the Public Accounts Committee.

The current Auditor General is Alastair Swarbrick who took up post in July 2010.